X Co. manufactures and sells a single product. Price and cost data regarding this product are as follows: Selling price Variable manufacturing cost Variable selling & administrative expenses Fixed manufacturing overhead Fixed selling & administrative expenses Part A. What is the contribution per unit? $20 $14 $12 $18 Part B. What is the contribution ratio? 30% 50% 45% $40 per unit $20 per unit $6 per unit $208,000 p ear $324,000 per year